Customs Anti-smuggling Act Article 27
Ⅰ.Where a vessel, aircraft, vehicle or any other transportation means is used to smuggle import, export, unload or convey goods, the manager in question shall be imposed with a fine of no less than NTD 50,000 and no more than NTD 500,000. Where it is confirmed that the carrier supports, instigates or adopts any other undue method to make the crew of the aforesaid transportation means to conduct smuggling, that carrier shall be penalized pursuant to this Act and other relevant laws, and the transportation means in question may be suspended from Customs clearance up to 30 days.Ⅱ.Where transportation means referred to in the preceding paragraph is mainly used for smuggling arms, ammunitions or drugs, it shall be confiscated.
中文原文 海關緝私條例第27條
以船舶、航空器、車輛或其他運輸工具，私運貨物進口、出口、起岸或搬移者，處管領人新臺幣五萬元以上五十萬元以下罰鍰；其情節經查明前述運送業者有包庇、唆使或以其他非正當方法，使其運輸工具之工作人員私運貨物進口或出口者，除依本條例或其他法律處罰外，並得停止該運輸工具三十天以內之結關出口。
前項運輸工具以載運槍砲、彈藥或毒品為主要目的者，沒入之。
前項運輸工具以載運槍砲、彈藥或毒品為主要目的者，沒入之。